This is the value, as at the relevant date, of a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity reported in accordance with Australian Accounting Standards.

Assets under a fixed or floating chargeWhere the security exclusively supports a reporting insurer’s insurance liabilities, the deduction only applies to the amount by which the fair value of the charged assets exceeds the reporting insurer’s supported insurance liabilities.

Assets under a fixed or floating chargeWhere the security exclusively supports a reporting insurer’s insurance liabilities, the deduction only applies to the amount by which the fair value of the charged assets exceeds the reporting insurer’s supported insurance liabilities.

Total assetsAll items on SRF 720.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA) including the definition of market price.